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New Zealand Gazette – 1996 – No. 98

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✨ Financial Accounting Policies

2 SEPTEMBER NEW ZEALAND GAZETTE

2557

Electro Power Limited

Electricity Retailing Business

Statement of Accounting Policies

(g) Financial Instruments

Financial instruments entered into as hedges of an underlying exposure are accounted for on the same basis as the underlying exposure.

Financial instruments entered into with no underlying exposure are accounted for on a mark to market basis.

4. CHANGES IN ACCOUNTING POLICIES

There have been no material changes in accounting policies during the period. All accounting policies have been applied on a consistent basis throughout the period.

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VUW Te Waharoa — NZ Gazette 1996, No 98

NZLII — NZ Gazette 1996, No 98

Parliament House (depicted) was completed in 1918 and remains the primary seat of Parliament.

✨ LLM interpretation of page content

🏭 Financial statement disclosure for the Electricity Retailing Business (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Statement, Disclosure, Electricity Retailing, Operating Revenues, Operating Expenses, Taxation, Retained Earnings, Accounting Policies, Financial Instruments, Hedges, Mark to Market

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Sources and Attribution

NZ Gazette Sources

The primary sources for the issues of the NZ Gazette indexed by this project are:

New Zealand Gazette Archive, provided by Victoria University Library, copyright 2008 LexisNexis NZ Limited, Crown Copyright of New Zealand Gazette Office
- Issues from 1841-2008, including the New Munster, New Ulster, and Provincial Gazettes
New Zealand Gazettes by New Zealand Legal Information Institute (note: "NZLII is not the copyright owner in the source documents published on NZLII")
- Issues from 1913-1999
Gazette.govt.nz, Crown copyright / licensed by the Department of Internal Affairs under CC-BY 3.0 NZ
- Issues from 2000-2017

Additional Sources

Wellington City Recollect have made available a comprehensive and excellent-quality scan of the Wellington Provincial Gazette which was used to fill in a number of issues missing from Victoria University's Gazette Archive; in particular, all 1856 issues, issues 22-34 for 1864 and issues 9-19 for 1870.
27 issues of The New Zealand Advertiser and Bay of Islands Gazette (1840) were sourced from Papers Past (public domain).
Gazette Extraordinary No. 1 (1840), held at the Alexander Turnbull Library, Wellington, New Zealand. Imaged by Luke Howison at the National Library reading rooms; PDF released into the public domain.

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I'm Luke Howison, a freelance web developer with an interest in genealogy. I have created several websites for genealogical research, such as NZ Ancestor Search Helper.